Unemployment Social Service Organization vs. The State Of Andhra Pradesh
Held
The Court held that there is an alternative efficacious remedy of appeal available to the petitioner before the Joint Commissioner against the impugned order. The Court reasoned that writ jurisdiction is an extraordinary remedy and should not be invoked when a statutory remedy is available and effective. The ratio decidendi is that a party must exhaust statutory remedies before approaching the High Court under writ jurisdiction, unless there are exceptional circumstances. The Court granted the petitioner liberty to avail the alternative remedy of appeal before the Appellate authority. The Court also directed that the period from 15.03.2020 to 14.03.2021 should be excluded in calculating the limitation period for filing the appeal, in view of the law laid down by the Hon'ble Apex Court in Suo motu W.P. (Civil) No.3 of 2020 dated 08.03.2021. No other issues were expressly left undecided.
Facts
The petitioner filed a writ petition challenging an order dated 23.11.2020, passed by the Assistant Commissioner (ST), Nellore, under Section 74 of the CGST Act, 2017. The revenue is represented by the Assistant Commissioner (ST). The tax period is not explicitly stated. The order under challenge was passed by the Assistant Commissioner (ST), Nellore. The amount in dispute is not mentioned. The procedural history is that the petitioner approached the High Court via a writ petition, bypassing the statutory appeal mechanism.
Key Issues
1. Whether the petitioner has an alternative efficacious remedy of appeal before the Joint Commissioner against the order passed by the Assistant Commissioner (ST)? Petitioner's argument: The petitioner did not explicitly argue on this point as the court raised the issue of alternative remedy. However, by filing the writ petition, the petitioner implicitly sought to bypass the appellate route. Revenue's argument: The revenue, through the Assistant Commissioner (ST), implicitly argued that an alternative efficacious remedy of appeal exists before the Joint Commissioner, as stated by the Court. The Court did not record any specific arguments from the revenue on this point, but rather acknowledged the existence of the remedy.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
HON’BLE SRI JUSTICE A.V.SESHA SAI AND HON’BLE MS JUSTICE J. UMA DEVI
WRIT PETITION No.6161 of 2021
ORDER : (Per Hon’ble Sri Justice A.V.Sesha Sai)
In the present writ petition, challenge is to the order, dated 23.11.2020, passed by the Assistant Commissioner (ST), Nellore- the 3rd respondent herein in Order No.ZH371120 OD89488 in GSTN: 37AGMPJ7663E1Z2 under Section 74 of CGST Act, 2017. There is absolutely no dispute with regard to the fact that, as against the order impugned, in the writ petition, there is an alternative efficacious remedy of appeal before the Joint Commissioner. In view of the same, the petitioner is given liberty to avail the alternative remedy of appeal before the Appellate authority with a benefit to take the ground of exclusion of the period from 15.03.2020 to 14.03.2021 in view of the law laid down by the Hon’ble Apex Court in Suo motu W.P. (Civil) No.3 of 2020 dated 08.03.2021, in calculating limitation. Accordingly, the Writ Petition is disposed of. No costs. As a sequel, all the pending miscellaneous applications shall stand closed. ____________________ A.V.SESHA SAI, J
_________________ J. UMA DEVI, J
Date : 23-03-
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